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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Asia Tax Bulletin - Summer 2025

We present to you the Summer 2025 edition of the Asia Tax Bulletin. It contains tax developments in Asia on a host of topics, such as Hong Kong's and Japan's tax legislation...

MB

Mayer Brown

One Big Beautiful Bill Act — Tax Highlights Related To Real Estate Investors

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA), which both extends many soon-to-expire provisions of the Tax Cuts and Jobs Act of 2017...

United States Tax

GP

Goodwin Procter LLP

G7 Pillar 2 Statement: Getting Something For Nothing

As the tax reform package within the One Big Beautiful Bill Act (OBBBA) continues to make its way through Congress (passed by the Senate and under consideration by the House), one proposed provision, a retaliatory tax...

United States Tax

AM

Alvarez & Marsal

The Senate Finance Committee's Proposed Section 899 Would Increase Taxes On Certain Foreign Individuals And Entities Majority-Owned By Such Individuals

On June 16, 2025, the Senate Finance Committee released its version of a tax bill, containing new proposed Section 899 of the Internal Revenue Code (which is similar to a provision approved in the earlier House tax bill).

United States Tax

ST

Simpson Thacher & Bartlett

Capital Markets Insight: International Bonds As An Alternative To Debentures For Brazilian Issuers

United States Commercial

MB

Mayer Brown

Senate Finance Committee's Take On The One Big Beautiful Bill Act

United States Tax

M

Mintz

'One Big Beautiful Bill Act': Senate Version Caps Section 899 'Revenge Tax' At 15% And Carves Out 'Portfolio Interest'

United States Tax

GT

Greenberg Traurig, LLP

Senate's Retaliatory Tax Plan: Less Bite, Broad Reach

United States Tax

AM

Alvarez & Marsal

Is Revenge A Dish Best Served Under The Tax Code?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

US Advances Retaliatory Tax Measures: What Private Capital Professionals Need To Know

United States Tax

KL

Herbert Smith Freehills Kramer LLP

What's In The Senate Budget Bill? Key Tax Updates To Know Now

United States Tax

KR

Kaufman Rossin

Proposed Section 899: Analysis Of Both The House And Senate Bills

United States Tax

AO

A&O Shearman

PER-10/PJ/2025, New Procedures For Tax Information Exchange

AM

Alvarez & Marsal

Senate Updates Code Section 899

United States Tax

KG

K&L Gates LLP

The Art Of The (UK) Deal

United States International

BG

Braumiller Law Group, PLLC

CTPAT: An Anchor For Weathering The Trade Storms

United States International

BG

Braumiller Law Group, PLLC

AMTL's AICP Files Second Case Against TSMC, Its Advanced Memory Amends Against SK Hynix

United States IP

RC

RPX Corporation

U.S.-China Trade Relations: An Update On Tariffs

United States International

BG

Braumiller Law Group, PLLC

Workplace Violence: Why Employers Can't Afford To Ignore The Warning Signs

United States Employment

OK

Offit Kurman

Senate Tax Bill Retains Provision Targeting "Unfair Foreign Taxes" With Delayed Effective Date

On June 16, 2025, the Senate Finance Committee released its version of the tax title of the House-passed One Big Beautiful Bill Act. The Senate text keeps the "revenge tax" provision that would increase...

United States Tax

DP

Davis Polk & Wardwell

US Senate Finance Committee Makes Changes To Proposed Section 899

The US Senate Finance Committee has released a substitute (the "Senate version") for the tax provisions of the "One Big Beautiful Bill," the budget reconciliation bill currently under consideration by Congress.

United States Tax

MB

Mayer Brown

Implications Of Proposed New Section 899 For CLOs And Related Products

The One Big Beautiful Bill Act, a budget reconciliation bill, passed the United States House of Representatives vote on May 22, 2025 and is currently under Senate consideration.

United States Tax

D

Dechert

Tax Reform 2025: Tax Bill Clears House And Moves To Senate

In a landmark legislative effort and by a razor-thin vote, the House of Representatives passed H.R. 1, the One Big Beautiful Bill Act (the "Act") on May 22, 2025.

United States Tax

D

Dechert

Impact Of Section 899 On Private Equity And Non-U.S. Investors

United States Tax

D

Dechert

Proposed Section 899 - The Retaliatory Tax Regime

United States Tax

KD

Kelley Drye & Warren LLP

The One Big Beautiful (Crypto Tax) Bill

United States Technology

CG

Cahill Gordon & Reindel LLP

House Passes Tax Bill: Proposed Legislation Would Increase US Taxes On Many Foreign Individuals, Entities And Governments

United States Tax

HB

Haynes and Boone

Proposed Retaliatory US Taxes Would Impact Cross-Border Transactions

United States Tax

KG

K&L Gates LLP

Section 899: Potential Tax Increases For Canadians Investing In The U.S.

United States Tax

GW

Gowling WLG

U.S. Budget Bill Targets Foreign Companies With New Tax Hikes: What French Businesses Need To Know

United States Tax

SM

Sheppard Mullin Richter & Hampton

Budget Resolution Tax Provisions Contain Reprisal Tax Aimed At O.E.C.D. Proposals

United States Tax

RP

Ruchelman PLLC

One Big Beautiful Bill Passed By The House

United States Tax

PR

Proskauer Rose LLP

Summary Of Key Provisions In House Reconciliation Bill

United States Tax

AO

A&O Shearman

U.S. Budget Bill Targets Foreign Companies With New Tax Hikes: What French Businesses Need To Know

The One Big Beautiful Bill Act (OBBBA) was passed by the U.S. House of Representatives on May 22, 2025 by a narrow vote of 215-214

United States Tax

SM

Sheppard Mullin Richter & Hampton

Budget Resolution Tax Provisions Contain Reprisal Tax Aimed At O.E.C.D. Proposals

On Friday, May 22, 2025, the U.S. House of Representatives adopted a budget resolution containing provisions that would impose increased taxes for persons based in countries that impose taxes...

United States Tax

RP

Ruchelman PLLC

One Big Beautiful Bill Passed By The House

On Thursday May 22, the House of Representatives passed the One Big Beautiful Bill Act (H.R. 1, hereafter the "Bill").

United States Tax

PR

Proskauer Rose LLP

Summary Of Key Provisions In House Reconciliation Bill

On May 22, 2025, the U.S. House of Representatives narrowly passed the House budget reconciliation bill (H.R. 1) (the "House Bill") by a party-line vote of 215 – 214.

United States Tax

AO

A&O Shearman

Nordcurrent: Interpreting Anti-Abuse Rules

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

When Baskets Go Beyond Weaving – Understanding Foreign Tax Credit Baskets Under The Look-Through Rules

While the word "basket" may trigger a mental image of a bicycle with a daisy basket that is a gift in early childhood, the term has a totally different connotation in the tax world. It denotes "foreign tax credit baskets" to an international tax geek in the U.S.

United States Tax

RP

Ruchelman PLLC

What Are FIRPTA Withholding Requirements?

If you purchase real property from a foreign person or entity, you may be required to withhold taxes from your payment to the seller under the Foreign Investment in Real Property Tax Act (FIRPTA).

United States Real Estate

SH

Scarinci Hollenbeck LLC

7 Tax-Saving Opportunities In The Financial Services Industry

Navigating the tax landscape in the financial services industry can be complex, but the right strategies can help you optimize your tax position and increase profitability.

United States Tax

MG

MGO CPA LLP

A Look At President Trump's America First Trade Policy Executive Order And International Tax

On his first day in office, among the numerous Executive Orders (EO) released, President Donald Trump announced the America First Trade Policy EO designed to prioritize American interests in international.

United States Tax

HK

Holland & Knight

Co-investment Tax Considerations: Optimizing Structure And Terms For 2025 Dealmaking

United States Tax

TL

Torys LLP

Asia Tax Bulletin - Winter 2024/2025

MB

Mayer Brown

IRS Extends Temporary Relief For FATCA Reporting Of US Taxpayer Identification Numbers

United States Tax

MB

Mayer Brown

Dutch Tax Plans 2025: New Group Concept Conditional Withholding Tax – New York Office Snippet

United States Tax

LL

Loyens & Loeff

How To Secure Your Financial Future As A Professional Gamer

United States Media & IT

MG

MGO CPA LLP

Unlock Savings With State And Local Tax Credits And Incentives

United States Tax

MG

MGO CPA LLP

Forms 8804, 8805, And Section 1446 Withholding: Tax Guide For Foreign Partnerships

United States Tax

GL

Gordon Law

The Aftermath Of Ya Global: Who Is A Partner?

United States Tax

RP

Ruchelman PLLC

So You Think You're In Control: When Do Transfer Pricing Rules Apply?

United States Tax

CD

Caplin & Drysdale

Unlocking The Power Of Equity-Based Incentive Compensation: Basics Of Nonqualified Stock Options And Stock-Settled Stock Appreciation Rights

United States Employment

FL

Foley & Lardner

Do Foreign Persons Pay Taxes On U.S. Royalties?

United States Tax

EB

EPGD Business Law

Aftermath Of YA Global: A Call For Procedural Clarity For Section 1446 Withholding Tax

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

The Impact On Equity Compensation Tax Withholding Of The SEC's New T+1 Settlement Cycle

United States Commercial

WS

Winston & Strawn LLP

Proskauer's Hedge Start: Key Structuring Issues

United States Finance

PR

Proskauer Rose LLP

Proskauer's Hedge Start: Key Tax Issues

United States Tax

PR

Proskauer Rose LLP

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Latest Videos

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Ten Minute Interview: How To Avoid Paying Even More Taxes (Video)

FL

Foley & Lardner

Trending Video: New Anti-Abuse Tax Provisions (Video)

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Ropes & Gray LLP

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